固定资产租赁费能否税前扣除？问：我们是一家交通运输企业，去年初我们同本市一家大企业签定并履行了一份租赁合同：由他们出资购进１０辆重型卡车（每辆３０万元），然后，由我公司全部租赁；租赁期为５年，每年每辆车我公司向出租方支付租金７．５万元；５年期满后，车辆不 Fixed asset leasing costs can deduct before tax? Q: We are a transportation company. At the beginning of last year, we signed and executed a lease contract with a big city-owned enterprise: they financed the purchase of 10 heavy trucks (300,000 yuan each), and then, from our company All leasing; leasing period of 5 years, each year the company paid the lease to the lessor 75,000 yuan; 5 years after the expiry of the vehicle is not